The Obligation to Keep the Board of Directors’ Resolution Book in ETDS Has Been Abolished
As is known, the Communiqué published in the Official Gazette dated 14.02.2025 required certain companies to maintain electronically the share ledger, the board of directors’ resolution book, the board of managers’ resolution book, and the general assembly meeting and negotiation book. However, with the Communiqué published in the Official Gazette dated 22.09.2025 and numbered 33023, one of the most debated […]
The Obligation to Keep the Board of Directors’ Resolution Book in ETDS Has Been Abolished
As is known, the Communiqué published in the Official Gazette dated 14.02.2025 required certain companies to maintain electronically the share ledger, the board of directors’ resolution book, the board of managers’ resolution book, and the general assembly meeting and negotiation book. However, with the Communiqué published in the Official Gazette dated 22.09.2025 and numbered 33023, one of the most debated […]
Legal Framework and Implementation Principles of the Electronic Bookkeeping System in Corporate Restructuring Processes
I. Introduction The Communiqué on the Keeping of Commercial Books Not Related to the Accounting of the Business in Electronic Form (“Communiqué”), published in the Official Gazette dated 14 February 2025 and numbered 32813, introduced the Electronic Commercial Ledger System (“System”), a comprehensive platform that enables the creation, maintenance, storage, and submission of certain commercial […]
Tax Refund Lawsuits for Nissan E-Power Vehicles: An Analysis from the Perspective of Tax Law and Technical Reality
Introduction The development of electric and hybrid vehicle technologies has brought about new challenges of interpretation and implementation in tax law. In Türkiye, the Special Consumption Tax (“SCT”) rates applied to vehicles equipped with Nissan e-Power technology have been found to be incompatible with the nature of this technology and have become the subject of […]
Annual Leave and Additional Lesson Fee Issues in Summer Term Professional Activities of Teachers in Private Schools: Contradictions Between the Legal Framework and Inspection Practices
Legislation on Annual Leave Pursuant to Article 9 of Private Educational Institutions Law numbered 5580 (“PEIL”), which entered into force on 14.02.2007, teachers employed in private educational institutions are subject to the Social Insurance Law Numbered 506 and the Labor Law numbered 4857 (“Labor Law”) in terms of social security and personal rights. Since annual […]
Amendments to the Notification Provision of the Turkish Labor Law numbered 4857 Have Entered into Force
The Law numbered 7555 on the Protection of the Value of Turkish Currency and Amending Certain Laws and Decree Law numbered 635, published in the Official Gazette dated 24 July 2025 and numbered 32965, introduced several amendments to the Turkish Labor Law numbered 4857 (“Labor Law”). These amendments entered into force as of the date […]
Legal Remedies Against the Determination of Land Unit Square Meter Values in Property Tax: An Evaluation in Light of the Legal Framework, Implementation Process, and Council of State Decisions
Introduction Property tax is one of the primary financing tools for local administrations, serving as a cost-based mechanism that supports urbanization, infrastructure development, and the efficient allocation of public resources. The unit square meter values of land, which serve as the basis for calculating this tax, vary depending on the economic and physical characteristics of […]
Amendments to the Turkish Labor Law numbered 4857 Published
The Law Amending Certain Laws and Decree Law numbered 375 (“Amendment Law”), published in the Official Gazette dated 14 July 2025 and numbered 32956 introduces a series of amendments to certain provisions of the Turkish Labor Law numbered 4857 (“Labor Law”). The amendments entered into force on the date of publication. The key highlights are […]
Legal Validity of Penalty Clauses in Employment Contracts at Private Schools in Light of Recent Court of Appeal Decisions
Abstract Penalty clauses imposed in employment contracts executed between private schools and teachers are evaluated within the framework of obligations law, labor law, and legislation regarding private education. This article aims to set forth the necessary conditions for the enforceability of such clauses in teacher contracts, clarify their limitations, and provide a practical assessment in […]
Regulation Amending the Regulation on Distance Contracts Published
The Regulation Amending the Regulation on Distance Contracts (“Amendment Regulation”) was published in the Official Gazette dated 24 May 2025 and numbered 32909. With this Amendment Regulation, significant changes have been introduced to the Regulation on Distance Contracts (“Regulation”) regarding the obligations of sellers/providers and intermediary service providers, as well as consumer rights. These changes […]